Phrase search

Word search

The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.

Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
About the IFRS Foundation

About us

How we set IFRS Standards

Post-implementation Reviews

How we support the application of our Standards

Annual reports

IFRS Foundation governance

IFRS Foundation Trustees

IFRS Foundation advisory groups

Our structure

Due process

Funding

Stay updated

Latest news

IFRS Foundation meeting and events calendar

Media enquiries, press releases and speeches

Enquiries

Contact us

Join our team

Speaking requests
IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
IFRS Accounting

International Accounting Standards Board

IFRS Interpretations Committee

Consultative bodies

Connectivity

Around the world

News

Meeting and events calendar

Updates and podcasts

Standards and frameworks

IFRS Accounting Standards

IFRS for SMEs Accounting Standard

Digital financial reporting

IFRS translations

Integrated reporting

Using the Standards

Application support

Agenda decisions

Project work

Open and future projects

Open consultations

Completed projects

Products and services

Products overview

IFRS Accounting licensing

IFRS Digital subscription

IFRS Foundation shop
IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.

IFRS Sustainability Disclosure Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
IFRS Sustainability

International Sustainability Standards Board

Consultative bodies

Connectivity

Around the world

News

Meeting and events calendar

Updates and podcasts

Standards and frameworks

IFRS Sustainability Disclosure Standards

Digital financial reporting

IFRS translations

CDSB guidance and framework

Integrated reporting

SASB Standards

TCFD recommendations

Using the Standards

Application support

Knowledge hub

Partnership Framework for capacity building

Project work

Open projects

Open consultations

Completed projects

Products and services

Products overview

IFRS Sustainability licensing

Alliance Membership Programme

FSA Credential

ABOUT US

About the IFRS Foundation

About us How we set IFRS Standards Post-implementation Reviews How we support the application of our Standards Annual reports

IFRS Foundation governance

IFRS Foundation Trustees IFRS Foundation advisory groups Our structure Due process Funding

Stay updated

Latest news IFRS Foundation meeting and events calendar Media enquiries, press releases and speeches

IFRS Accounting

International Accounting Standards Board IFRS Interpretations Committee Consultative bodies Connectivity Around the world News Meeting and events calendar Updates and podcasts

Standards and frameworks

IFRS Accounting Standards IFRS for SMEs Accounting Standard Digital financial reporting IFRS translations Integrated reporting

Project work

Open and future projects Open consultations Completed projects

Products and services

Products overview IFRS Accounting licensing IFRS Digital subscription IFRS Foundation shop

IFRS SUSTAINABILITY

IFRS Sustainability

International Sustainability Standards Board Consultative bodies Connectivity Around the world News Meeting and events calendar Updates and podcasts

Standards and frameworks

IFRS Sustainability Disclosure Standards Digital financial reporting IFRS translations CDSB guidance and framework Integrated reporting SASB Standards TCFD recommendations

Using the Standards

Application support Knowledge hub Partnership Framework for capacity building

Project work

Open projects Open consultations Completed projects

Products and services

Products overview IFRS Sustainability licensing Alliance Membership Programme FSA Credential

Home
Completed projects
Amendments to the IFRS for SMEs Accounting Standard—International Tax Reform—Pillar Two Model Rules

Amendments to the IFRS for SMEs Accounting Standard—International Tax Reform—Pillar Two Model Rules

Follow - Amendments to the IFRS for SMEs Accounting Standard—International Tax Reform—Pillar Two Model Rules ×

You need to Sign in to use this feature

Show Sections

CONSULTATION FEEDBACK

PROJECT HISTORY

PROJECT NEWS

MEETINGS

Final Stage

In September 2023 the International Accounting Standards Board (IASB) issued International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Standard.

Previous meeting

Supplementary IASB meeting: International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard August 2023

Your privacy

IFRS Foundation cookies

We use cookies on ifrs.org to ensure the best user experience possible. For example, cookies allow us to manage registrations, meaning you can watch meetings and submit comment letters. Cookies that tell us how often certain content is accessed help us create better, more informative content for users.

We do not use cookies for advertising, and do not pass any individual data to third parties.

Some cookies are essential to the functioning of the site. Other cookies are optional. If you accept all cookies now you can always revisit your choice on our privacy policy page.

Cookie preferences

Essential cookies

Always active

Essential cookies are required for the website to function, and therefore cannot be switched off. They include managing registrations.

Cookie details

Analytics cookies

We use analytics cookies to generate aggregated information about the usage of our website. This helps guide our content strategy to provide better, more informative content for our users. It also helps us ensure that the website is functioning correctly and that it is available as widely as possible. None of this information can be tracked to individual users.

Cookie details

Preference cookies

Preference cookies allow us to offer additional functionality to improve the user experience on the site. Examples include choosing to stay logged in for longer than one session, or following specific content.

Cookie details

View privacy policy page

Cookie preferences

Back

Share this page

About us
Around the world
Contact us
Funding
IFRS Accounting Standards
IFRS Sustainability Standards
IFRS translations
Jobs
News and events
Products and services
Projects
Shop
Speaking requests
Supporting implementation

Academics
Accounting profession
Investors
Media
National standard-setters
Preparers
Regulators
Students

Stay in touch

The IFRS Foundation's logo and the IFRS for SMEs^® logo, the IASB^® logo, the ‘Hexagon Device’, IAS^®, IASB^®, ISSB™, IFRIC^®, IFRS^®, IFRS for SMEs^®, IFRS Foundation^®, International Accounting Standards^®, International Financial Reporting Standards^®, NIIF^® and SIC^® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS Foundation on request.

The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). Head office: Columbus Building, 7 Westferry Circus, Canary Wharf, London E14 4HD, UK.

Accessibility Modern slavery statement GHG emissions Policies Privacy and cookies policy Terms and conditions Trade mark guidelines Using our website